Professor Mathew Tsamenyi

Professor of Accounting

Department of Accounting and Finance


Contact details

Telephone +44 (0) 121 41 58439

Fax +44 (0) 121 41 4 6678


The Birmingham Business School
University of Birmingham
University of Birmingham
B15 2TT


Mathew Tsamenyi is Professor of Accounting in the Birmingham Business School. Prior to joining Birmingham on 1 December 2006, he has taught at various institutions including the University of Sheffield and the City University of Hong Kong. Mathew has consulted widely for various international organisations including the United Nations Conference on Trade and Development (UNCTAD). He is a visiting professor at the China Europe International Business School (CEIBS).


M.Com (Accounting)
B.Com (Hons)


  • Management Accounting and Control Systems
  • Strategic Management Accounting

Recent Funded Research Projects:

Chartered Institute of Management Accountants (CIMA): £10,000 to investigate cost management and customer relationship management in the UK.

CIMA: To investigate Management Accounting in Less Developed Countries (jointly with Professor Trevor Hopper, University of Manchester, Dr. S Uddin, University of Essex and Dr. D Wickramasinghe, University of Manchester)

Nuffield Foundation: £6,000 to study management controls in privatized companies in Ghana.


  • Management Accounting and Control Systems
  • Accounting Issues in Emerging/Developing Economies
  • Public Sector Reforms, Accounting, Regulation and Privatization
  • Accounting and Development
  • Corporate Governance



Edited Book

Hopper, T. M, Tsamenyi, M, Uddin, S and Wickramasinghe, D. (2012). Handbook of Accounting and Development.  Edward Elgar, 

Edited Chapters

Hopper, Trevor and Tsamenyi, Mathew and Uddin, Shahzad and Wickramasinghe, Danture (2012), Accounting and Development. In: Hopper, Trevor and Tsamenyi, Mathew and Uddin, Shahzad and Wickramasinghe, Danture, (eds.) Handbook of Accounting and Development. Edward Elgar, pp. 1-15.

Hopper, T and Tsamenyi, M and Uddin, S and Wickramasinghe, D (2012). Management Control and Privatisation. In: Hopper, Trevor and Tsamenyi, Mathew and Uddin, Shahzad and Wickramasinghe, Danture, (eds.) Handbook of Accounting and Development. Edward Elgar, pp. 206-223.

Wanderley, C,  Cullen, J and Tsamenyi, M (2011), Electricity sector reforms and the tariff review process in Brazil, in Mehmet Ugur; David Sunderland. (edn.). Does Economic Governance Matter? Governance Institutions and Outcomes. London: Edward-Elgar, P.212-234
Tsamenyi, M and Cullen, J, and Chivaka, R (2005) Supply chain management accounting Z. Hoque, Handbook of Cost and Management Accounting, Spiramus, pages 259-274.

Refereed Journal Articles

Cullen, J, Tsamenyi, M, Bernon, M and Gorst, J (2013) "Reverse Logistics in the UK Retail Sector: A Case Study of the Role of Management Accounting in Driving Organisational Change", Management Accounting Research, forthcoming

Tsamenyi, M, Qureshi, A., and Yazdifar, H. (2013) “The contract, accounting and trust: a case study of an international joint venture (IJV) in the United Arab Emirates (UAE). Accounting Forum” forthcoming 

Akwei, C., Tsamenyi, M and Sa’id. H (2012), Deregulation and performance measurement of African airports, Thunderbird International Business Review, 54 (4), p. 537-549

Tsamenyi, M, Zheng, S, Sahadev S (2011) “The Relationship Between Management Control Systems and Business Strategy in China”, Advances in International Accounting, 27, 193–203,

Wanderley, C, Cullen J and Tsamenyi M, “Privatization and Electricity Sector Reforms in Brazil”, Accounting Perspective, Journal of Accounting in Emerging Economies, 1(1), p53-75

Tsamenyi, M, Onumah, J, and Tetteh-Kumah, E, (2010), “Post Privatization Performance and Organizational Changes: Evidence from Ghana” Critical Perspectives on Accounting, Vol.21 p.428–442 

Maltby, J and Tsamenyi, M. (2010), “Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949”, Critical Perspectives on Accounting Vol.21, p.390–401

Awayigah, J., Onumah, J., and Tsamenyi, M., (2010) “Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana”, Accounting Education: An International Journal, Vol. 19, Nos. 1–2, p.139–158

Tsamenyi M, and Cullen, J (2010) "Introduction to management controls and New organisational forms", Journal of Accounting and Organisational Change, Vol. 6, No 1, pp. 5-8.

Meira J, Kartalis N.D, Tsamenyi M, and Cullen J (2010) "Management Controls and Inter-Firm Relationships: A Review", Journal of Accounting and Organisational Change, Vol 6, No 2, pp. 149-169.

Hopper, T, Tsamenyi, M, Uddin, S and Wickramasinghe, (2009), “Management Accounting in Less Developed Countries: What is Known and Needs Knowing”, Accounting, Auditing and Accountability Journal, Vol. 22 No. 3, 2, p.469-514

Yazdifar, H, Zaman, H, Tsamenyi, M and Askarany, D, (2008), “Management Accounting Change in a Subsidiary Organization” Critical Perspectives on Accounting, vol.19 (3), p.404-430

Tsamenyi, M. and Uddin, S. (2008) “Introduction to Corporate Governance in Less Developed and Emerging Economies”, Research in Accounting in Emerging Economies, vol.8. p.1-11

Adu-Amoah, A., Tsamenyi, M.  and Onumah, J. (2008) “The influence of social and political relations on corporate governance systems: the case of rural banks in Ghana”, Research in Accounting in Emerging Economies, vol.8, p.311-333

Tsamenyi, M, Noormansyah, I, and Uddin, S, (2008), "Management Controls in Family-Owned businesses (FOBs): A Case Study of an Indonesian Family-Owned University", Accounting Forum, Vol. 32, No. 1, pp. 62-74

Tsamenyi, M, Enninful-Adu, and Onumah, J, (2007), “Disclosure and Corporate Governance in Developing Countries: Evidence from Ghana”, Managerial Auditing Journal, vol.22(3), p.319-334

Tsamenyi, M, Cullen, J and Gonzalez, J, (2006) “Changes In An Accounting Information System In A Spanish Electricity Company: A New Institutional Theory Analysis”, Management Accounting Research, Management Accounting Research, 17, p.409–432

Uddin S and Tsamenyi M (2005), “Public sector reforms and the public interest: a case study of accounting control changes and performance monitoring in a Ghanaian state-owned enterprise”, Accounting, Auditing and Accountability Journal, 18(5), p.648-674 

Yazdifar, H and Tsamenyi, M (2005) “Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations” Journal of Accounting and Organizational Change, Vol. 1 Number 2, p.180-198. 

Tsamenyi, M and Skliarova, D (2005), "International cash management in a Russian multinational", Managerial Finance Journal, vol. 31(10), p.48-64

Tsamenyi, M, Black, J and Bennett, M.  (2004), "Perceived Purposes of budgets in organizations in a developing country", Journal of African Business Studies, Vol.5, No.1, pp73-92

Tsamenyi, M., Mills, J (2003), "A Survey of Perceived Environmental Uncertainty, Organizational Culture, Budget Participation and Managerial Performance", Journal of Transnational Management, 8 (1&2), pp.17-52

Hopper, T, Tsamenyi, M, Uddin, S Wickramasinghe, D, (2003), "The State They're In: Management Accounting in Developing Countries", Financial Management, CIMA, June, pp.14-19

Tsamenyi, M and Tauringana, V (2003), "Capital Budgeting and Budgeting Practices of Foreign Operations in Uzbekistan: An Exploratory Study’’. International Journal of Strategic Cost Management, Fall, pp22-38

Tsamenyi, M, Mills, J and Tauringana, V.  (2002), "A field study of the budgeting process and the perceived usefulness of the budget in organizations in a developing country", Journal of African Business Studies, Vol.3, No.2, pp85-103

Mills, J and Tsamenyi, M (2000), "Communicative Action and the Accounting/Marketing Interface in Industry", Journal of Applied Management Studies (UK), December, Vol. 9, pp.257-274

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